Delaware vs New Hampshire Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in Delaware and New Hampshire.
| Metric | Delaware | New Hampshire |
|---|---|---|
| Economic nexus threshold | No state sales tax | No state sales tax |
| Transaction threshold | None | None |
| State rate | 0.00% | 0.00% |
| Avg. local rate | n/a | n/a |
| Combined state + local | 0.00% | 0.00% |
| Marketplace facilitator | No | No |
| Effective since | n/a | n/a |
Which state is easier for sellers?
For low-revenue sellers: nexus triggers first in both states because of its threshold. If you cross that first, you register there first.
On rate: rates are identical or the data is incomplete.
Neither state has a transaction-count trigger — only the dollar threshold matters.
Delaware — nexus note
Delaware has no state or local sales tax. Sellers do not need to register, collect, or remit sales tax on transactions delivered to Delaware customers. However, Delaware does impose a gross receipts tax on in-state business activity.
New Hampshire — nexus note
New Hampshire sales tax nexus and economic nexus threshold: New Hampshire does not impose a statewide or local general sales tax, so remote sellers do not have a sales-tax economic nexus dollar threshold, transaction-count test, or general marketplace-facilitator collection threshold for retail goods shipped to New Hampshire customers. New Hampshire Department of Revenue Administration materials instead list targeted state-administered taxes such as Business Profits Tax, Business Enterprise Tax, Communications Services Tax, Meals and Rooms (Rentals) Tax, tobacco tax, real estate transfer tax, and property-related taxes. The Meals and Rooms tax is a separate 8.5% tax on restaurant meals, lodging, and motor vehicle rentals, not a general retail sales tax. Sellers with New Hampshire business activity or taxable meals, lodging, rental, communications, tobacco, or other special-tax activity should verify those separate registration duties with DRA.
What to do next
Use the nexus calculator to check exactly which of Delaware and New Hampshire you've already triggered. Then read each state's full guide:
Frequently asked questions
- Do both Delaware and New Hampshire have marketplace facilitator laws?
- Neither Delaware nor New Hampshire has a marketplace facilitator law recorded in our current data as of 2026-05-27. Confirm against each state's official source.
- Do I need to register for sales tax in both Delaware and New Hampshire?
- It depends on where you cross each state's economic nexus threshold (or have physical presence there). Delaware's published threshold is not applicable (no statewide sales tax), and New Hampshire's is not applicable (no statewide sales tax). You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-05-27.
Sources
date_retrieved: Delaware 2026-04-27 · New Hampshire 2026-05-27
- Delaware: https://revenue.delaware.gov/
- Delaware: https://revenue.delaware.gov/business-tax-forms/gross-receipts-tax/
- Delaware: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
- New Hampshire: https://www.revenue.nh.gov/
- New Hampshire: https://www.revenue.nh.gov/sites/g/files/ehbemt736/files/documents/1-26-21-dra-overview-house-ways-means.pdf
- New Hampshire: https://www.revenue.nh.gov/sites/g/files/ehbemt736/files/inline-documents/sonh/9-27-21-pr-nhdra-meals-and-rooms-tax-rate-reduction.pdf
- New Hampshire: https://www.revenue.nh.gov/sites/g/files/ehbemt736/files/documents/2023-003-technical-information-release.pdf
- New Hampshire: https://taxfoundation.org/data/all/state/sales-tax-rates/
- New Hampshire: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide